Paul McGrath (Westmeath, Fine Gael)
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Question 188: To ask the Minister for Finance if the Revenue Commissioners will communicate with a person (details supplied) in County Galway concerning outstanding stamp duty matters. [6518/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that they will assist the person in question in any matter concerning outstanding stamp duty. They have endeavoured to contact the person concerned at the mobile number they have on record but have been unable to do so to date nor have they been able to locate a landline number for him. The person may contact Mr. John Gallagher, Galway County District, Custom House, Flood Street, Galway. His contact number is 091-536333.

Michael Ring (Mayo, Fine Gael)
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Question 189: To ask the Minister for Finance the number of persons and companies which have availed of the hidden patent tax break in the past five years; and if he will provide a breakdown of the cost of same to the Exchequer on a yearly basis. [6580/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is no hidden patent tax break. There is relief in the legislation which provides that certain income derived from patent royalties is exempt from tax. This is a long-standing relief and was introduced to encourage research and development in Ireland and to stimulate inventions.

In regard to the cost of this relief I am informed by the Revenue Commissioners that returns of income from patents are not captured in such a way as to provide a basis for compiling the information sought by the Deputy. Patent income is aggregated in the Revenue Commissioners' records with other forms of income and could not be distinguished without conducting an extensive investigation of those records.

With regard to this issue my Department and the Revenue Commissioners have been working closely recently to investigate data capture issues with a view to improving data quality and transparency without overburdening compliant taxpayers. Arising from this work, provisions were included in Finance Act 2004 introducing a number of changes to the tax return forms which will yield additional information regarding the cost of various tax reliefs including this relief. The preliminary data should become available from early 2006 after the returns for 2004 are filed in October 2005.